Superannuation Contributions Determination
SCD 2003/4A - Addendum
Superannuation contributions: what are the surchargeable contributions threshold and the indexable amounts for the 2003-2004 financial year under the Superannuation Contributions Tax Imposition Act 1997?
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FOI status:
may be released| Preamble |
| Superannuation Contributions Determination SCD 2003/4 sets out the surchargeable contributions threshold and the indexable amounts under the Superannuation Contributions Tax Imposition Act 1997 (SCTIA) for the 2003-2004 financial year. These amounts were relevant for working out an individual's adjusted taxable income in that income year. Amendments contained in the Superannuation (Surcharge Rate Reduction) Amendment Act 2003 (112 of 2003) changed how an individual's adjusted taxable income is calculated under the SCTIA with effect from 1 July 2003. This Addendum amends SCD 2003/4 to reflect what is an 'indexable amount' as a result of those amendments. |
Addendum
SCD 2003/4 amended as follows:
Omit '$1,295,'.
Omit '$1,355'.
This Addendum applies on and from 1 July 2003, the date of application of the amendments.
Commissioner of Taxation
11 August 2004
References
ATO references:
NO 2003/11684
ISSN 1329-2471